linda, look at page 16/83 of judge drain's order: section r: satisfaction of section 363(f) standards and then look at the attached link to an article about F reorganizations. the apa provide the various Transactions to be treated as 1 or more reorganizations under section 368 of the Code. what are your thoughts? https://www.taxlawforchb.com/2015/10/sometimes-an-f-is-a-good-result/